[F1Information to specified employeesU.K.
61M.—(1) Before 1st June following the end of the tax year in which the specified benefits have been provided, an authorised employer must provide a statement to every specified employee identifying—
(a)every specified benefit provided to that employee during that tax year; and
(b)the cash equivalent of the specified benefit provided during that tax year treated as a payment of PAYE income under this Chapter.
(2) In this regulation—
(a)“authorised employer” includes an employer who ceased to be an authorised employer during or after the tax year; and
(b)“specified employee” includes an employee who was a specified employee for only part of the tax year.]
Textual Amendments
F1Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6